qauery_ E Invoicing

[UMESH KUMAR]

Whether a registered person supplying nil rated goods raising bill of supply is required to raise e-invoice

AI Summary

E-invoicing Not Required for Nil-Rated Goods; Applies Only to Tax Invoices Under GST Rules A discussion on a forum addressed whether e-invoicing is required for bills of supply when dealing with nil-rated goods under the Goods and Services Tax (GST). Participants, including several contributors, clarified that e-invoicing is not necessary for bills of supply, as these are not considered tax invoices. The consensus was supported by FAQs, which state that e-invoicing applies to certain transactions like B2B supplies and exports but not to nil-rated or wholly-exempt supplies. The absence of a specific notification was noted, but the prevailing understanding is that e-invoicing pertains only to tax invoices.